SECTION 8.05 TAX LIENS.
   The tax levied by the City is hereby declared to be a lien, charge or encumbrance upon the property as of the first day of January upon which the tax is due, which lien, charge or encumbrance the City is entitled, to enforce and foreclose in any court having jurisdiction over the same, and the lien, charge or encumbrance on the property is such as to give the state courts jurisdiction to enforce and foreclose said lien on the property on which the tax is due, not only as against any resident of this state or person whose residence is unknown, but also as against nonresidents. All taxes upon real estate shall expressly be a lien and a charge upon the property which the taxes are due, which lien may be foreclosed in any court having jurisdiction. Such lien shall be prior to all other claims or liens, except as provided by state or federal law, and no gift, sale, assignment, or transfer of any kind, or judicial writ of any kind, can ever defeat such lien, except as provided by state or federal law. Said City shall have full power to provide for the prompt collection, by suit or otherwise, of taxes assessed, levied and imposed and is hereby authorized, and to that end shall have full power and authority to sell, or cause to be sold, all kinds of property, real and personal, and shall make such rules and regulations and enact all such taxes whether same be upon personal or real property or any taxes provided in this Charter. No irregularities in the time or manner of making or returning the City Assessment Rolls or the approval of such rolls shall invalidate any assessment.